Welcome to the Field

Financial institutions are increasingly operating within ecosystems comprising partners, platforms and data sources. This requires an integrated approach to risk management, internal control, third-party risks, operational resilience and ESG to ensure that innovation remains safe and manageable.

Negative working capital need not be a cause for alarm. Find out when it is a sign of operational efficiency, when it indicates liquidity risk, and what impact it has on valuation and transactions.

Find out what ticking fees are, how to calculate them, and why they are important in locked-box transactions for managing value shifts in the event of delays.

Find out what ticking fees are, how to calculate them, and why they are important in locked-box transactions for managing value shifts in the event of delays.

Climate change is no longer a distant concern — it is already shaping business risks, strategy, and resilience. Discover why sustainability is key to future-proof organisations and how to turn insight into action.

The increasing prevalence of cross-border remote working has raised important questions regarding the potential creation of a permanent establishment (“PE”) for employers.

What is locked-box leakage in M&A transactions? Discover the typical risks, the impact on the transaction value, and how buyers can protect themselves contractually and financially through clear SPA provisions and buy-side due diligence.

Find out what makes a locked box or closing accounts more suitable in an M&A transaction. This article offers a clear transaction services perspective on pricing mechanisms, risk allocation, due diligence, working capital, debt position and purchase price adjustments, enabling buyers and sellers to make more informed deal decisions.

An analysis of how a MAC clause can affect enterprise value, equity value, and negotiation dynamics in an M&A transaction.

Since 1 January 2026, e-invoicing via Peppol has been mandatory for Belgian B2B invoices. Find out what this means for your software, VAT deductions and contracts, what exceptions apply, and how to avoid fines of up to €5,000.

Discover how IFRS 18 changes the classification of income and expenses in the statement of profit or loss. This article explains key requirements, practical challenges and what to expect from the new financial reporting standard

Discover how IFRS 18 changes the classification of income and expenses in the statement of profit or loss. This article explains key requirements, practical challenges and what to expect from the new financial reporting standard

Understand how to assess whether your company acts as a principal or an agent under IFRS 15. This article explains the key considerations and judgements needed to recognise revenue correctly in multi-party transactions

Understand how to identify performance obligations under IFRS 15 Step 2. This article explains the key concepts behind revenue recognition and helps businesses apply the standard consistently across contracts with customers.

The CBAM will begin to have a financial impact in 2026. Find out how importers need to prepare, what impact this will have on audits and provisioning, and how Grant Thornton can help.

Proper representation of companies: how to avoid costly mistakes